33 paragraphs found
When performing risk assessment procedures and related activities to obtain an understanding of the system and other engagement circumstances, the assurance practitioner shall perform the following procedures, to obtain information for use in identifying …
The assurance practitioner obtains an understanding of the components of control to understand how they may impact the effectiveness of the component which is included in the scope of the engagement. This understanding of the control components may …
The decision about what comprises sufficient appropriate evidence is a matter of professional judgement. The assurance practitioner may consider for example: the nature of the system; the significance of the control procedure in achieving the relevant …